Latest blog articles
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Breath in, breath out. Yes, the judgment of the (unlawfully composed) Polish Constitutional Tribunal is a serious challenge to the European Union’s legal system and to the principle of primacy of EU law. No, Poland has not activated the process of withdrawal from the EU under Article 50 TEU. Yes, EU...
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After the initial relief that followed upon reaching a Trade and Cooperation Agreement between the European Union and the United Kingdom on Christmas Eve, we slowly see how this treaty is going to affect the tax domain. In this blog I will briefly focus on the area of fiscal state aid, i.e. the...
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In the aftermath of the surge in COVID-19 related government support to businesses and just days after UK Brexit negotiators announced not to extend the deadline for the ongoing negotiations with the European Union, the European Commission launched its “White Paper on levelling the playing field as...
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It is always exciting to await a final decision of the Court of Justice of the European Union. The judgement in C-619/18, Art. 258 TFEU infringement case against Republic of Poland, is even more of a case in point, given its relevance for the European Union values and the mechanisms designed to hold...
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In a little more than one week we saw a series of judgements and a European Commission decision that may again test the limits of the European Union's state aid system in its application to matters of direct taxation.
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The Polish turn away from democracy, named by Sadurski as anti-constitutional populist backsliding, has taken on a new dramatic and bold turn involving the active use of the available tools by the judges to question and address the rule of law problems in Poland. The judges seem to be fighting back...
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There is wide agreement that the EU has not been effective in dealing with what I would define here as values’ awkwardness, cases in which EU Member States threaten the rule of law and the other common values of the European project. The obvious reference is in this respect to Hungary and Poland...
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After the recent adoption of controversial measures affecting the independence of the judiciary, the Commission has decided for the first time in history to activate Article 7(1) TEU against Poland. This groundbreaking decision opens a wholly new phase in the Polish crisis and has a broader impact...
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The coalition agreement of Rutte-III proposed to abolish the dividend tax, but not completely... It states that this Tax will be maintained in situations of abuse, in order to prevent tax evasion. (Dutch only)
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This second post critically analyzes the decision of the Court, arguing that it is quite unconvincing from different perspectives.